Earmarked tax for the construction apprenticeship body CCCA-BTP, collected by BTP Prévoyance

Article 24 of the 2004 Amending Finance Act repeals Article 1609 quinvicies of the General Tax Code from 1 January 2005 and creates Article L. 951-10-1 of the Labour Code. It sets up, for the central committee coordinating construction and public works apprenticeships (CCCA-BTP), a payroll tax paid by construction firms: 0.16% (building) and 0.08% (public works) for firms with ten or more employees, 0.30% for firms with fewer than ten (0.10% for sub-group 34-8). The tax is no longer collected by the tax offices but by the BTP Prévoyance fund, in three instalments (30 April, 31 July, 31 October) and a balance on 31 January, with a 0.6% collection fee. It does not apply in Alsace-Moselle.